Workplace Bullying

Given the lack of comprehensive research into "Workplace bullying", it is difficult to assess the existence and/or prevalence of this phenomenon in New Zealand workplaces. Statutory recognition and protection from workplace bullying is limited…

Closing the Gaps – Holidays Act 2003

Are you required to work on a public holiday?  Thinking of calling in sick, being paid time-and-a-half, and getting an additional holiday? Certain provisions in the Holidays Act 2003 may foil any such plan. Parry Field Lawyers provide…

Making an employee redundant or restructuring? A summary of some of the key employment law considerations.

When an employer is considering making an employee(s) redundant or restructuring job positions, it is important that an employer shows good faith to its employees. The employer needs to ensure that the redundancy is genuine and must follow…

Minimum Code For Employment Law In New Zealand

Although there is no minimum code as such in New Zealand Employment Law, there are certain rights that all New Zealand employers must honour in relation to their employees. There are several pieces of New Zealand legislation that grant…

Who Pays The Ferryman?

According to Greek mythology, to be properly buried, a coin called an obol needed to be placed under your tongue. This would then be presented to Charon (the ferryman of the River Styx), as payment for the crossing of the river. The entrance…

Risks From Home Made Wills

One Hamilton High Court case highlighted the difficulties and pitfalls of drafting and executing your own Will when the Court heard of a person who created and signed two Wills on the same day. Parry Field Lawyers provide legal advice…

Charitable Trusts

Parry Field Lawyers provide legal advice on a range of trust matters including formation and operation of both family trusts and charitable trusts. Setting Up a Charitable Trust Briefly, the procedure is as follows: An original…

Guidelines For Trustees (Family Trusts or Charities)

Parry Field Lawyers provide legal advice on a range of trust matters including formation and operation of both family trusts and charitable trusts. Trust Records We strongly recommend that you put together a trustee minute book…

Common Pitfalls In Making Decisions For Family Trusts

In the course of trusteeship, trustees make decisions that will impact on the assets of the trust. If made incorrectly, trustees’ decisions can lead to personal liability if the trust suffers a loss. Potential problems could arise, especially…

Making Sure Your Trust Is Not A Sham

"Many trustees are unknowingly sitting on a time bomb as a result of the failure of advisors forming trusts to provide practical guidance on trust law, the running of trusts, or the duties of trustees. This has resulted in many trusts being…

What Benefits Would A Family Trust Have For Me?

Parry Field Lawyers provide legal advice on a range of trust matters including entry into and operation of family trusts and charitable trusts. What is a Trust? A trust is a legal obligation created when a person (the settlor) gives…

Do I Need To Make A Will?

For many of us, making a will is one of those chores that we intend to do one day soon, but just not today.  Let's face it, thinking about certain future death is not fun. However, your will is one of the most important documents you will make. …

Tips For Dealing With an IRD Audit Or Dispute

The Top Ten Things to Know when you are about to have an IRD Audit or Dispute Experience usually comes too late.  When you need it, you don't have it, and when you have it, you often don't need it.  This article gives ten tips to…

GST Transitional Rules and Land Transactions

The rate of GST is changing on 1 October 2010 to 15%. Get this wrong and it could cost you dearly, especially if you are purchasing or leasing property.  This short note covers a couple of important situations that could save you money, in…

Overseas Charities and New Zealand Donations Tax Law

International Charities and New Zealand Tax Law Are you an international charity that has recently applied for listing on Schedule 32 of the Income Tax Act 2007?  Or do you have a client in this position?  If so, we would like to…

Gift Duty and Charitable Donations

EUREKA! Gift Duty Applies to Donations! Unlike the naked Archimedes’s joyful exclamation, the recent expose of the Eureka Trust comes as a more serious warning for those working in the charitable sector. Charities never need to bother…

Tax When Moving To New Zealand

Tax Issues to Consider When Moving to New Zealand If you are thinking of moving to New Zealand then here are a few tax issues to consider. Tax Rates (for year ending 31 March 2011) Individuals   $0 -…

Charities and Imputation

In mid-2008, the New Zealand government gave charities an opportunity to give their view on receiving a tax break. Currently charities are indirectly taxed when they invest in New Zealand companies. The government has been investigating ways…